The shortage and inefficiency of public cultural services are common problems in China, especially in the western regions. Baiyun District has made use- ful exploration to the construction of rural public cultural ser...The shortage and inefficiency of public cultural services are common problems in China, especially in the western regions. Baiyun District has made use- ful exploration to the construction of rural public cultural service system, network system, resource system, management system and service system.展开更多
The purpose of this article is to analyze the significance of a special space, which has a particular meaning in Tahar Ben Jelloun's work: the public square of Jemaa el-Fnaa, Marrakesh's Medina Quarter. For Tahar B...The purpose of this article is to analyze the significance of a special space, which has a particular meaning in Tahar Ben Jelloun's work: the public square of Jemaa el-Fnaa, Marrakesh's Medina Quarter. For Tahar Ben Jelloun, the well-known French Maghrebian writer, the process of writing begins with the emergence of creative evidence in speech. It is the matrix of his writing. Thus, an oral perspective is sketched out, a whole game of fleeting narratives told in the public square. This space is an ideal one that draws its elements from orality and contributes to the preservation of traditional knowledge and the implementation of common values participating in a collective memory. How does Ben Jelloun seize the voices that already exist in the real Public Square in order to engage them in his narrative? A closer examination of the text enables us to unpick the process of Ben Jelloun's narrative strategies. In the public square, the picture that emerges is that two essential elements reveal the organization of the narrative: the cultural source and the literary source.展开更多
In the science fiction novel titled The Planet of the Apes (1963), Pierre Boulle tells a story about a completely reversed world where the apes dominate the humans. Coming from the normal world that is ours, a small...In the science fiction novel titled The Planet of the Apes (1963), Pierre Boulle tells a story about a completely reversed world where the apes dominate the humans. Coming from the normal world that is ours, a small group of people is totally embarrassed and confused by observing this strange world. On the planet of the apes that they have discovered, it is the apes that are more intelligent than the humans. On the earth, it was the other way around. That observation results in their perplexity. The two communities, human and simian, bear with one another the relationship that corresponds to what Lotman calls "enantiomorphic pairings". In this context, a series of questions deserves to be raised: Is a "common language" possible between the two communities in the enantiomorphic pairings? If the answer is yes, under what conditions could they succeed in opening up a space where they can have something in common? In rereading The Planet of the Apes with reference to Lotman's semiotics of culture, we would like to formulate a response to those questions. Our claim is that the experience of finitude of one's own language can make possible an access to the new form of universality requisite for the cross-cultural communication: commonality without common points.展开更多
By the law, the highest-ranking state officials announce national mouming in response to death of prominent persons. The concept of mourning should be understood both as way of showing grief in public spaces and a per...By the law, the highest-ranking state officials announce national mouming in response to death of prominent persons. The concept of mourning should be understood both as way of showing grief in public spaces and a period of time. In turn, the concept of iconography means a collection of illustrations, paintings, prints, drawings relating to a person, place or topic. President of Poland, his wife and other 94 people died in the Smolensk plane crash on April 10, 2010, thus the images of plane crash and its outcome published in different segments of Polish press are the subject of the article. Research based on methods such as interpretation of composition and semiotics. I started my analysis with a few hypotheses: (1) The cultural background, especially religious, determines the mourning visual representation; (2) The result of certain style of visualization can be constructing of a political myth; (3) Different means can be used by mass media in adapting culture patterns process; (4) Different photographic genres can be used to illustrate the mourning; and (5) Press segments differ in way/style of mourning visualization.展开更多
The recent social processes that are striking the Republic of Macedonia are distorting the nature of many sophisticated socio-anthropological phenomena, including the artistic practices. Thus, we will try to briefly e...The recent social processes that are striking the Republic of Macedonia are distorting the nature of many sophisticated socio-anthropological phenomena, including the artistic practices. Thus, we will try to briefly elaborate on several tendencies about contemporary art in the Republic of Macedonia, by "screening" the theoretical discourses on the issue and by critical perception of recent practices concerning the field. Today's views on the creative practices, incorporated in "conceptual" packages that should develop a new culture of living, are manifested in the creative industries, have been just recently recognized in the Macedonian society. The "propaganda" character of the treatment of artistic practice changes only formally the media of their manifestations. The idea about the possible and necessary engaged attitude of art towards society had its place also in the modern as well in the postmodern concept of art. In the Republic of Macedonia this "ideological" attitude towards art regretfully has also become the main mechanism for political domination, manifested mainly in architecture and landscaping of public space. The commercialisation of art supported by the media imposes the discourses of popular art over the content of high art. It seems that art is represented in the field of "education and science" in the Republic of Macedonia only when certain pragmatic, frequently politicised, interests need to be satisfied.展开更多
From the perspective of marketing theory and the premise of SWOT theory analysis,this paper puts forward the basic strategies of developing continuing education based on 4Ps theory in universities.Combined with the ed...From the perspective of marketing theory and the premise of SWOT theory analysis,this paper puts forward the basic strategies of developing continuing education based on 4Ps theory in universities.Combined with the educational products in the field of management and public administration in the market economy,this paper analyzes the strengths,weaknesses,opportunities and threats in the development of continuing education in universities.From the four aspects of product,price,place and promotion,we summarize the concrete measure which may provide the reference to develop continuing education.展开更多
With the rapid development of Chinese economy, more and more foreigners have been attracted to China to invest, work, study, and travel. To help the foreigners better understand China and facilitate cross-cultural com...With the rapid development of Chinese economy, more and more foreigners have been attracted to China to invest, work, study, and travel. To help the foreigners better understand China and facilitate cross-cultural communication, bilingual or even trilingual public signs spring up in every part of China. As is known that public signs, usually in the form of a few words, pictures, or words accompanied with a picture, function not only as a"face" of a city and a nation, but also as a first calling card given to the foreigners. Moreover, public signs have definite functions--informing, warning, or directing. However, to our disappointment, mistranslations of the public signs are often presented in some places. As a special text whose function is strong and communicative purpose is quite clear, the translation of public signs should be based on the text's functions and the translator's purpose. This paper classifies public signs, compares Chinese signs with English ones, and comes up with the principle for its Chinese-English translation, namely, an A-B-C approach (Adapt-Borrow-Create approach) which is based on the Skopostheorie.展开更多
During spring 2013, an important uprising had broken out and marked a historic period for political activism in Turkish memory. Focusing on the afterlives of photographic portraits produced during this “Occupy Gezi M...During spring 2013, an important uprising had broken out and marked a historic period for political activism in Turkish memory. Focusing on the afterlives of photographic portraits produced during this “Occupy Gezi Movement”, the paper considers iconized digital portraitures as a peculiar genre of vernacular photography and focuses on its visual language, and cultural codes as a part of the underground resisting culture in daily life. It explores different contexts in which photographic portraits have been used as a tool of protest and their various kinds of remediation from the Gezi Park Protest onwards. Private portraits as an agent of resistance have been creatively modified, recreated, rematerialized and circulated in distinct ways during and after the protest: from city walls as stencils, stickers, and graffiti (in actual public spaces) to Facebook profile walls as online digital re-mastering (virtual spheres). This article concentrates on aesthetics of such iconized digital photographic portraitures in contemporary Turkey. It particularly focuses on one of the instances that have labeled the Occupy Gezi Movement: the death of Berkin Elvan, who turned 15 while in a coma who has been struck in the head by a tear gas canister, fired by police, while on his way to buy bread. This case has been a catalyst for further demonstrations against Turkey's ruling party and turned Elvan's high-spirited face and dark eyebrows, to one of the strong symbols of the resistance. The teenage boy's injury during the protests, his birthday while he was in a coma at the hospital, his death, funeral and commemorations have been stress points in which his photographic portrait have been modified and redesigned according to the occasion and circulated widely. The image of the youth symbol of the struggle and the different kinds of cultural work his photograph have performed is the main focus of this research. The digital social afterlives of Elvan's iconized imagery as illustrations and drawings; as stencils and graffiti at streets; as posters and framed photographs in political performances carried around in public spaces and commemorative acts; and as digital data circulated in social media both consisting of indexical and iconic dements regarding their photographic features. This transformation of the single analog vernacular photograph of Elvan to various digital versions and continuous re-interpretation and re-materialization is discussed depending on the local history of the occasion and the critical literature on photographic history and theories of photographic vernacularity. This research makes use of data collecting methods that netnographic research methodology uses. The paper focuses on the ways local vernacularity is historically produced and evolved in this particular time of Gezi Park Resistance.展开更多
With the development of modem social productivity improvement, people' s material life is more and more abundant. But the social environment is getting more and more bad corresponding, haze, water pollution, dust and...With the development of modem social productivity improvement, people' s material life is more and more abundant. But the social environment is getting more and more bad corresponding, haze, water pollution, dust and so on make people' s life quality decreased greatly. Therefore, in the design community an advocate for environmental protection design trend has been emerged, namely green design trends. There is a lot of inspiration of the green design trend to the modem city public environment facilities. It advocates the ecological principles of green design are applied to the design of urban public facilities. Insist on a full process control principle, that is, in design of the urban public environment facilities fully consider the use environmental protection material, or reduce the use of raw materials, through the design make the limited resources to achieve the processing, use, scrap, recycling and reuse of a benign cycle, and reduce the impact on the environment from.展开更多
Microsatellite markers have become one kind of the most important molecular tools used in various researches. A large number of microsatellite markers are required for the whole genome survey in the fields of molecula...Microsatellite markers have become one kind of the most important molecular tools used in various researches. A large number of microsatellite markers are required for the whole genome survey in the fields of molecular ecology,quantitative genetics and genomics. Therefore,it is extremely necessary to select several versatile,low-cost,efficient and time-and labor-saving methods to develop a large panel of microsatellite markers. In this study,we used Zhikong scallop(Chlamys farreri) as the target species to compare the efficiency of the five methods derived from three strategies for microsatellite marker development. The results showed that the strategy of constructing small insert genomic DNA library resulted in poor efficiency,while the microsatellite-enriched strategy highly improved the isolation efficiency. Although the mining public database strategy is time-and cost-saving,it is difficult to obtain a large number of microsatellite markers,mainly due to the limited sequence data of non-model species deposited in public databases. Based on the results in this study,we recommend two methods,microsatellite-enriched library construction method and FIASCO-colony hybridization method,for large-scale microsatellite marker development. Both methods were derived from the microsatellite-enriched strategy. The experimental results obtained from Zhikong scallop also provide the reference for microsatellite marker development in other species with large genomes.展开更多
Initiated by Chinese Red Cross Foundation and sponsored by American .General Business Association, Chinese Nuwa (a goddess-creator of the Chinese nation) Culture Large-scale Activities for Public Interests undertake...Initiated by Chinese Red Cross Foundation and sponsored by American .General Business Association, Chinese Nuwa (a goddess-creator of the Chinese nation) Culture Large-scale Activities for Public Interests undertaken by Beijing Absolute Challenge International Advertising Co., Ltd. has recently commenced in an all-round way. A grand ceremony will be held at Nuwa Plaza in Shexian County, Hebei Province on Septemper 24, 2007.展开更多
The aim of this study is to investigate the current status and feasibility of achieving Level 2 BIM (building information modeling) usage that is to be made mandatory by the UK govermnent on its projects by the year...The aim of this study is to investigate the current status and feasibility of achieving Level 2 BIM (building information modeling) usage that is to be made mandatory by the UK govermnent on its projects by the year 2016. This study assesses the level at which organizational and practitioner knowledge of BIM is currently positioned. The UK government, being the largest public stakeholder client, has realized the benefits and advantages of BIM when used in procuring projects across their lifecycle in the built environment. A critical review of the BIM literature was carried out and the evidence base was created in relation to government targets for 2016. At the current stage, Level 2 BIM adoption is achievable by 2016 for large construction firms but not for SMEs (small medium enterprise). Also, from evidence in this study, the technology needs to be properly tailored to meet SME variables if Level 2 status is to be achieved for the entire industry.展开更多
Fiscal decentralization in Brazil has promoted a break in the national collection system and granted greater autonomy to states and municipalities against the federal government with regard to fundraising. The theoret...Fiscal decentralization in Brazil has promoted a break in the national collection system and granted greater autonomy to states and municipalities against the federal government with regard to fundraising. The theoretical difference emerged, when one observes the greatest proliferation of local entities from the autonomy granted by the Federal Constitution (FC) from 1988 to the various levels of government, many of which almost totally depend on inter-governmental transfers. There are those who advocate the strengthening of public actions from observing the problems of small units (municipalities) and who will now have greater decision-making freedom. Therefore, this article aims to analyze the public finances of municipalities in the core theoretical (all people born in Espirito Santo) state guided by the Fiscal Responsibility Law (FRL) and fiscal decentralization in the country. For this purpose, they were taken as the time frame 2001 and 2009. Methodologically, this paper used a literature review, as well as data from the National Treasury Secretariat (STN). In addition, authors took as a tool to help multiple regression models to strengthen the results. The principal evidence shows that, even with a slight improvement in the framework of indicators of revenue, these municipalities have proved essentially dependent on resources from the Union. Additionally, the results show a relative reduction of spending on items, such as staff costs and legislation in one year to another. In parallel, there were greater participation of the variables, costs of health and sanitation, education and culture, among others, to explain the variation of the expenditure of municipalities in Espirito Santo in the years observed. The data fit well to the model with a significance level of 1%.展开更多
The need for high quality standards to enhance sound and consistent financial reporting and the fact that the inefficiency and ineffectiveness of public sector extended to a belief that public and private sectors did ...The need for high quality standards to enhance sound and consistent financial reporting and the fact that the inefficiency and ineffectiveness of public sector extended to a belief that public and private sectors did not have to be managed in fundamentally different ways, fostered a wide-ranging discussion about the harmonization of public sector accounting systems and their convergence towards the private sector financial reporting standards. This paper discusses the state and perspective of public sector accounting and financial reporting in transition countries. Precisely, this paper aims to examine the adequacy of governmental accounting and financial reporting model, reflecting the existing accounting regulation and financial reporting framework in Slovenia, Croatia and Bosnia and Herzegovina. The motivation for this paper emerges from international discussions about IPSASs development and adoption, and the fact that the topic is becoming more and more relevant as many countries are moving towards adopting full accrual accounting using IPSASs as their method of financial reporting. Our results show that the degree and dynamics of government accounting systems' transformation in transition countries depends upon several specific factors which have to be taken into account when evaluating the systems and making comparison between government accounting system reforms in countries in the analysis. Thus, the study distinguishes certain similarities but also discrepancies regarding the status and possible further development of governmental accounting in countries examined.展开更多
Cities' urban morphology is the result of historic, cultural, political and social processes. The historical cores in Mexican cities have high cultural diversity, which also intermingle pre-Hispanic cultures with col...Cities' urban morphology is the result of historic, cultural, political and social processes. The historical cores in Mexican cities have high cultural diversity, which also intermingle pre-Hispanic cultures with colonial forms, as well with modernity and post-modernity irruption. The case study is Santa Barbara's neighborhood in Toluca City, which was founded in 1524, and the case study was the first neighborhood in Toluca's historical core. At present time, this neighborhood is considered as one of the most dangerous places in the city's historical core, therefore, it has been abandoned. This paper will display the changes in urban morphology of the neighborhood through the years from 1877 to 2010. For site evaluation, the methodologies of Ashihara (1982) and Lynch's (1961) were used in order to analyze positive and negative spaces, as well as main street visual features, street and avenue directions, street circulation and street circulation path configuration. The results show that the focal nodes are a key factor for economic and social reactivation, with which, through urban activation of vacant lots and the traditional use of the streets as public space, is possible to generate centripetal development to restructure the neighborhood.展开更多
文摘The shortage and inefficiency of public cultural services are common problems in China, especially in the western regions. Baiyun District has made use- ful exploration to the construction of rural public cultural service system, network system, resource system, management system and service system.
文摘The purpose of this article is to analyze the significance of a special space, which has a particular meaning in Tahar Ben Jelloun's work: the public square of Jemaa el-Fnaa, Marrakesh's Medina Quarter. For Tahar Ben Jelloun, the well-known French Maghrebian writer, the process of writing begins with the emergence of creative evidence in speech. It is the matrix of his writing. Thus, an oral perspective is sketched out, a whole game of fleeting narratives told in the public square. This space is an ideal one that draws its elements from orality and contributes to the preservation of traditional knowledge and the implementation of common values participating in a collective memory. How does Ben Jelloun seize the voices that already exist in the real Public Square in order to engage them in his narrative? A closer examination of the text enables us to unpick the process of Ben Jelloun's narrative strategies. In the public square, the picture that emerges is that two essential elements reveal the organization of the narrative: the cultural source and the literary source.
文摘In the science fiction novel titled The Planet of the Apes (1963), Pierre Boulle tells a story about a completely reversed world where the apes dominate the humans. Coming from the normal world that is ours, a small group of people is totally embarrassed and confused by observing this strange world. On the planet of the apes that they have discovered, it is the apes that are more intelligent than the humans. On the earth, it was the other way around. That observation results in their perplexity. The two communities, human and simian, bear with one another the relationship that corresponds to what Lotman calls "enantiomorphic pairings". In this context, a series of questions deserves to be raised: Is a "common language" possible between the two communities in the enantiomorphic pairings? If the answer is yes, under what conditions could they succeed in opening up a space where they can have something in common? In rereading The Planet of the Apes with reference to Lotman's semiotics of culture, we would like to formulate a response to those questions. Our claim is that the experience of finitude of one's own language can make possible an access to the new form of universality requisite for the cross-cultural communication: commonality without common points.
文摘By the law, the highest-ranking state officials announce national mouming in response to death of prominent persons. The concept of mourning should be understood both as way of showing grief in public spaces and a period of time. In turn, the concept of iconography means a collection of illustrations, paintings, prints, drawings relating to a person, place or topic. President of Poland, his wife and other 94 people died in the Smolensk plane crash on April 10, 2010, thus the images of plane crash and its outcome published in different segments of Polish press are the subject of the article. Research based on methods such as interpretation of composition and semiotics. I started my analysis with a few hypotheses: (1) The cultural background, especially religious, determines the mourning visual representation; (2) The result of certain style of visualization can be constructing of a political myth; (3) Different means can be used by mass media in adapting culture patterns process; (4) Different photographic genres can be used to illustrate the mourning; and (5) Press segments differ in way/style of mourning visualization.
文摘The recent social processes that are striking the Republic of Macedonia are distorting the nature of many sophisticated socio-anthropological phenomena, including the artistic practices. Thus, we will try to briefly elaborate on several tendencies about contemporary art in the Republic of Macedonia, by "screening" the theoretical discourses on the issue and by critical perception of recent practices concerning the field. Today's views on the creative practices, incorporated in "conceptual" packages that should develop a new culture of living, are manifested in the creative industries, have been just recently recognized in the Macedonian society. The "propaganda" character of the treatment of artistic practice changes only formally the media of their manifestations. The idea about the possible and necessary engaged attitude of art towards society had its place also in the modern as well in the postmodern concept of art. In the Republic of Macedonia this "ideological" attitude towards art regretfully has also become the main mechanism for political domination, manifested mainly in architecture and landscaping of public space. The commercialisation of art supported by the media imposes the discourses of popular art over the content of high art. It seems that art is represented in the field of "education and science" in the Republic of Macedonia only when certain pragmatic, frequently politicised, interests need to be satisfied.
文摘From the perspective of marketing theory and the premise of SWOT theory analysis,this paper puts forward the basic strategies of developing continuing education based on 4Ps theory in universities.Combined with the educational products in the field of management and public administration in the market economy,this paper analyzes the strengths,weaknesses,opportunities and threats in the development of continuing education in universities.From the four aspects of product,price,place and promotion,we summarize the concrete measure which may provide the reference to develop continuing education.
文摘With the rapid development of Chinese economy, more and more foreigners have been attracted to China to invest, work, study, and travel. To help the foreigners better understand China and facilitate cross-cultural communication, bilingual or even trilingual public signs spring up in every part of China. As is known that public signs, usually in the form of a few words, pictures, or words accompanied with a picture, function not only as a"face" of a city and a nation, but also as a first calling card given to the foreigners. Moreover, public signs have definite functions--informing, warning, or directing. However, to our disappointment, mistranslations of the public signs are often presented in some places. As a special text whose function is strong and communicative purpose is quite clear, the translation of public signs should be based on the text's functions and the translator's purpose. This paper classifies public signs, compares Chinese signs with English ones, and comes up with the principle for its Chinese-English translation, namely, an A-B-C approach (Adapt-Borrow-Create approach) which is based on the Skopostheorie.
文摘During spring 2013, an important uprising had broken out and marked a historic period for political activism in Turkish memory. Focusing on the afterlives of photographic portraits produced during this “Occupy Gezi Movement”, the paper considers iconized digital portraitures as a peculiar genre of vernacular photography and focuses on its visual language, and cultural codes as a part of the underground resisting culture in daily life. It explores different contexts in which photographic portraits have been used as a tool of protest and their various kinds of remediation from the Gezi Park Protest onwards. Private portraits as an agent of resistance have been creatively modified, recreated, rematerialized and circulated in distinct ways during and after the protest: from city walls as stencils, stickers, and graffiti (in actual public spaces) to Facebook profile walls as online digital re-mastering (virtual spheres). This article concentrates on aesthetics of such iconized digital photographic portraitures in contemporary Turkey. It particularly focuses on one of the instances that have labeled the Occupy Gezi Movement: the death of Berkin Elvan, who turned 15 while in a coma who has been struck in the head by a tear gas canister, fired by police, while on his way to buy bread. This case has been a catalyst for further demonstrations against Turkey's ruling party and turned Elvan's high-spirited face and dark eyebrows, to one of the strong symbols of the resistance. The teenage boy's injury during the protests, his birthday while he was in a coma at the hospital, his death, funeral and commemorations have been stress points in which his photographic portrait have been modified and redesigned according to the occasion and circulated widely. The image of the youth symbol of the struggle and the different kinds of cultural work his photograph have performed is the main focus of this research. The digital social afterlives of Elvan's iconized imagery as illustrations and drawings; as stencils and graffiti at streets; as posters and framed photographs in political performances carried around in public spaces and commemorative acts; and as digital data circulated in social media both consisting of indexical and iconic dements regarding their photographic features. This transformation of the single analog vernacular photograph of Elvan to various digital versions and continuous re-interpretation and re-materialization is discussed depending on the local history of the occasion and the critical literature on photographic history and theories of photographic vernacularity. This research makes use of data collecting methods that netnographic research methodology uses. The paper focuses on the ways local vernacularity is historically produced and evolved in this particular time of Gezi Park Resistance.
文摘With the development of modem social productivity improvement, people' s material life is more and more abundant. But the social environment is getting more and more bad corresponding, haze, water pollution, dust and so on make people' s life quality decreased greatly. Therefore, in the design community an advocate for environmental protection design trend has been emerged, namely green design trends. There is a lot of inspiration of the green design trend to the modem city public environment facilities. It advocates the ecological principles of green design are applied to the design of urban public facilities. Insist on a full process control principle, that is, in design of the urban public environment facilities fully consider the use environmental protection material, or reduce the use of raw materials, through the design make the limited resources to achieve the processing, use, scrap, recycling and reuse of a benign cycle, and reduce the impact on the environment from.
基金supported by ‘863’ Program (2006AA10A408 and 2006AA10A411), NSFC30571417, NYHYZX07-047, 2005DKA30470, 2006BAD09A10 and NCET-06-0594.
文摘Microsatellite markers have become one kind of the most important molecular tools used in various researches. A large number of microsatellite markers are required for the whole genome survey in the fields of molecular ecology,quantitative genetics and genomics. Therefore,it is extremely necessary to select several versatile,low-cost,efficient and time-and labor-saving methods to develop a large panel of microsatellite markers. In this study,we used Zhikong scallop(Chlamys farreri) as the target species to compare the efficiency of the five methods derived from three strategies for microsatellite marker development. The results showed that the strategy of constructing small insert genomic DNA library resulted in poor efficiency,while the microsatellite-enriched strategy highly improved the isolation efficiency. Although the mining public database strategy is time-and cost-saving,it is difficult to obtain a large number of microsatellite markers,mainly due to the limited sequence data of non-model species deposited in public databases. Based on the results in this study,we recommend two methods,microsatellite-enriched library construction method and FIASCO-colony hybridization method,for large-scale microsatellite marker development. Both methods were derived from the microsatellite-enriched strategy. The experimental results obtained from Zhikong scallop also provide the reference for microsatellite marker development in other species with large genomes.
文摘Initiated by Chinese Red Cross Foundation and sponsored by American .General Business Association, Chinese Nuwa (a goddess-creator of the Chinese nation) Culture Large-scale Activities for Public Interests undertaken by Beijing Absolute Challenge International Advertising Co., Ltd. has recently commenced in an all-round way. A grand ceremony will be held at Nuwa Plaza in Shexian County, Hebei Province on Septemper 24, 2007.
文摘The aim of this study is to investigate the current status and feasibility of achieving Level 2 BIM (building information modeling) usage that is to be made mandatory by the UK govermnent on its projects by the year 2016. This study assesses the level at which organizational and practitioner knowledge of BIM is currently positioned. The UK government, being the largest public stakeholder client, has realized the benefits and advantages of BIM when used in procuring projects across their lifecycle in the built environment. A critical review of the BIM literature was carried out and the evidence base was created in relation to government targets for 2016. At the current stage, Level 2 BIM adoption is achievable by 2016 for large construction firms but not for SMEs (small medium enterprise). Also, from evidence in this study, the technology needs to be properly tailored to meet SME variables if Level 2 status is to be achieved for the entire industry.
文摘Fiscal decentralization in Brazil has promoted a break in the national collection system and granted greater autonomy to states and municipalities against the federal government with regard to fundraising. The theoretical difference emerged, when one observes the greatest proliferation of local entities from the autonomy granted by the Federal Constitution (FC) from 1988 to the various levels of government, many of which almost totally depend on inter-governmental transfers. There are those who advocate the strengthening of public actions from observing the problems of small units (municipalities) and who will now have greater decision-making freedom. Therefore, this article aims to analyze the public finances of municipalities in the core theoretical (all people born in Espirito Santo) state guided by the Fiscal Responsibility Law (FRL) and fiscal decentralization in the country. For this purpose, they were taken as the time frame 2001 and 2009. Methodologically, this paper used a literature review, as well as data from the National Treasury Secretariat (STN). In addition, authors took as a tool to help multiple regression models to strengthen the results. The principal evidence shows that, even with a slight improvement in the framework of indicators of revenue, these municipalities have proved essentially dependent on resources from the Union. Additionally, the results show a relative reduction of spending on items, such as staff costs and legislation in one year to another. In parallel, there were greater participation of the variables, costs of health and sanitation, education and culture, among others, to explain the variation of the expenditure of municipalities in Espirito Santo in the years observed. The data fit well to the model with a significance level of 1%.
文摘The need for high quality standards to enhance sound and consistent financial reporting and the fact that the inefficiency and ineffectiveness of public sector extended to a belief that public and private sectors did not have to be managed in fundamentally different ways, fostered a wide-ranging discussion about the harmonization of public sector accounting systems and their convergence towards the private sector financial reporting standards. This paper discusses the state and perspective of public sector accounting and financial reporting in transition countries. Precisely, this paper aims to examine the adequacy of governmental accounting and financial reporting model, reflecting the existing accounting regulation and financial reporting framework in Slovenia, Croatia and Bosnia and Herzegovina. The motivation for this paper emerges from international discussions about IPSASs development and adoption, and the fact that the topic is becoming more and more relevant as many countries are moving towards adopting full accrual accounting using IPSASs as their method of financial reporting. Our results show that the degree and dynamics of government accounting systems' transformation in transition countries depends upon several specific factors which have to be taken into account when evaluating the systems and making comparison between government accounting system reforms in countries in the analysis. Thus, the study distinguishes certain similarities but also discrepancies regarding the status and possible further development of governmental accounting in countries examined.
文摘Cities' urban morphology is the result of historic, cultural, political and social processes. The historical cores in Mexican cities have high cultural diversity, which also intermingle pre-Hispanic cultures with colonial forms, as well with modernity and post-modernity irruption. The case study is Santa Barbara's neighborhood in Toluca City, which was founded in 1524, and the case study was the first neighborhood in Toluca's historical core. At present time, this neighborhood is considered as one of the most dangerous places in the city's historical core, therefore, it has been abandoned. This paper will display the changes in urban morphology of the neighborhood through the years from 1877 to 2010. For site evaluation, the methodologies of Ashihara (1982) and Lynch's (1961) were used in order to analyze positive and negative spaces, as well as main street visual features, street and avenue directions, street circulation and street circulation path configuration. The results show that the focal nodes are a key factor for economic and social reactivation, with which, through urban activation of vacant lots and the traditional use of the streets as public space, is possible to generate centripetal development to restructure the neighborhood.